The tax frontiers of the digital age between “stop and go”

The “telematic globalization” has had a strong impact on the ways of producing wealth and has favored the spread of dematerialized activities (circulation of information just a click away; spread of artificial intelligences; production and consumption of virtual goods). As a result of the traditional conformation of tax rules, modulated on physicality and territoriality criteria, the repercussions of the phenomenon in tax systems are notable not only for the difficulties in quantifying the taxable values, but also for the uncertainty in identifying the country in whose scope to apply the taxation regime. Hence the need for a legal reinterpretation of the digital reality to formulate uniform rules of taxation in individual national systems.